2000 (7) TMI 46

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...., 1961. The prayer is for a direction to the Income-tax Appellate Tribunal (for short "the Tribunal"), to refer the following question for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that additional tax charged under section 143(1A) was not chargeable as there was no final positive income dete....